Commissioner of Income-tax (Central), Ludhiana Versus M/s Malwa Cotton Spng. Mills Ltd. - Income Tax - PUNJAB HARYANA HIGH COURT - HC - Interest u/s 234B Held that - The return of the assessee was initially processed under Section 143(1) of the Act - The re-assessment proceedings were initiated against the assessee under Section 147 Decision in the case of Commissioner of Income Tax v. Nahar Spinning Mills Ltd. 2011 (7) TMI 961 - Punjab and Haryana High Court followed - The Tribunal has ................................... Income Tax - Case Laws
↧